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19 Determining the true cash balance, starting with the unadjusted book balance

ID: 2418567 • Letter: 1

Question

19 Determining the true cash balance, starting with the unadjusted book balance

Henderson Company had an unadjusted cash balance of $9,150 as of May 31. The company’s bank statement, also dated May 31, included a $150 NSF check written by one of Henderson’s customers. There were $930 in outstanding checks and $220 in deposits in transit as of May 31. According to the bank statement, service charges were $60, and the bank collected a $800 note receivable for Henderson. The bank statement also showed $14 of interest revenue earned by Henderson.

Determine the true cash balance as of May 31. (Hint: It is not necessary to use all of the preceding items to determine the true balance.)

TRUE CASH BALANCE ( )

Determining the true cash balance, starting with the unadjusted bank balance

The following information is available for Sharder Company for the month of June:

5. The bank statement included a $900 credit memo for the collection of a note. The principal of the note was $860, and the interest collected amounted to $30.

Determine the true cash balance as of June 30. (Hint: It is not necessary to use all of the preceding items to determine the true balance.)

TRUE CASH VALUE ( )

Henderson Company had an unadjusted cash balance of $9,150 as of May 31. The company’s bank statement, also dated May 31, included a $150 NSF check written by one of Henderson’s customers. There were $930 in outstanding checks and $220 in deposits in transit as of May 31. According to the bank statement, service charges were $60, and the bank collected a $800 note receivable for Henderson. The bank statement also showed $14 of interest revenue earned by Henderson.

Explanation / Answer

19:

20:

balance as per cash book $9150 Less: NSF check -150 Add: checks outstanding +930 Less: Deposits in transit -220 Less: Bank charges -60 Add: Note collected by bank +800 Add: Interest revenue collected +14 TRUE CASH VALUE (balance as per Bank) 10464
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